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Supreme Court - Daily Orders

The Commissioner Of Income Tax vs Gsi India on 5 July, 2023

Bench: B.V. Nagarathna, Prashant Kumar Mishra

     ITEM NO.35                         COURT NO.16                   SECTION XIV

                    S U P R E M E C O U R T O F I N D I A
                            RECORD OF PROCEEDINGS
     SPECIAL LEAVE PETITION (CIVIL) Diary No(s). 24006/2023
     (Arising out of impugned final judgment and order dated 12-05-2022
     in ITA No. 151/2022 passed by the High Court Of Delhi at New Delhi)

     THE COMMISSIONER OF INCOME TAX                                   Petitioner(s)

                                               VERSUS
     GSI INDIA                                                        Respondent(s)

     ( IA No.119174/2023-CONDONATION OF DELAY IN FILING and IA
     No.119175/2023-EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT )

     Date : 05-07-2023 This petition was called on for hearing today.

     CORAM :
                         HON'BLE MRS. JUSTICE B.V. NAGARATHNA
                         HON'BLE MR. JUSTICE PRASHANT KUMAR MISHRA

     For Petitioner(s)            Mr. N Venkatraman, A.S.G.
                                  Mr. Raj Bahadur Yadav, AOR
                                  Mr. Rupesh Kumar, Adv.
                                  Mr. V C Bharathi, Adv.
                                  Mr. Ashok Panigrahi, Adv.
                                  Mr. Devashish Bharukha, Adv.

     For Respondent(s)            Mr. Rishabh Sancheti, Adv.
                                   Mr. K. Paari Vendhan, AOR

                          UPON hearing the counsel the Court made the following
                                             O R D E R

Delay condoned.

We have heard learned counsel for the respective parties. During the course of submission, learned counsel for the respondent drew our attention to the judgment of this Court in the case of Assistant Commissioner of Income Tax (Exemptions) Vs. Ahmedabad Urban Development Authority (2023) 4 SCC 561.

He submitted that this Special Leave Petition could be dispose of in terms of the said judgment. Signature Not Verified

The observations of Digitally signed by Neetu Sachdeva Date: 2023.07.06 17:04:47 IST Reason: this Court, inter alia, in para 282 would squarely apply to this case also.

Contd..

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In the circumstances, the impugned order is set aside. The Special Leave Petition is disposed of in terms of the afore-stated judgment.

Pending applications shall stand disposed of. (NEETU SACHDEVA) (MALEKAR NAGARAJ) ASTT. REGISTRAR-cum-PS COURT MASTER (NSH)